United States Board of Tax Appeals March 10, 1936, Docket No. 68246. (Bettendorf Co. v. Commissioner)

lead-opinion

OPINION.

Mellott:

The petitioner appeals from a determination by the respondent of a deficiency in income tax for the calendar years 1929 and 1930 in the amounts, respectively, of $6,726.94 and $8,519.84, *73and claims an overpayment of not less than $124.37 for the year 1930.